韓國 觀光호텔의 統一會計制度에 關한 硏究 = (A) Study on Uniform System of Accounts for Hotel in Korea

다국어 초록 (Multilingual Abstract)

Hotel industry is tending enormousness of facilities scale and specialization of that facilities management all of the world. Hotel industry in Korea get faced with this enterprise environment, too.
Specialization of hotel enterprise management means unification and specialization of management system and internal control by special manager in a separated state of capital and management for profit increase of hotel enterprise.
In accordance with the accomplishment of economic development, foreign tourist is increased abruptly in Korea. So many hotel enterprise was opened for accommodation increasing foreign tourist, they will be opened for international events and domestic and international tourists in the future.
But the hotel enterprise apply to unique accounting system each other, because of the hotel accounting system is not unified. Therefore, the main purpose of this thesis is to establish an uniform system of accounts for hotel in Korea.
In the chapter 1, I described the purpose, span and method of this study.
In the chapter 2, through GAAP, I studied about hotel accounting principles theory and study approach of that. As a result, hotel accounting principles is able to enact as accounting principles by industrial classification and need inductive approach. Also hotel accounting is characteristic accounting and have managerial function, perservation function and report function.
In the chapter 3, I analized problem of hotel accounting system in Korea, the problem of hotel accounting system at present,
1) A Balance Sheet analysis is not possible between of hotels,
2) Confidence of accounting materials is depreciated,
3) Loss of nation is happened in contract to foreign hotel enterprise.
In the chapter 4, I proposed to alternatives for solution of problem of hotel accounting system,
1) The Ministry of Finance must to enact uniform system of accounts for hotel,
2) Every hotel must to keep accounts by this system,
3) Every hotel must to report accounting materials to persons concerned to hotel.
In conclusion, uniform system of accounts for hotel in Korea is possible to enact as accounting principles by industrial classification and it must to be took effect necessarily in endeavor of hotel business quarters and The Ministry of Finance.

목차 (Table of Contents)

• 目次
• 第1章 序論 = 1
• 第1節 硏究의 目的 = 1
• 1 . 問題의 提起 = 1
• 2 . 硏究의 目的 = 3
• 第2節 硏究의 範圍 및 方法 = 4
• 1 . 硏究의 範圍 = 4
• 2 . 硏究의 方法 = 4
• 第2章 호텔會計의 理論的 考察 = 6
• 第1節 호텔會計基準의 理論的 接近 = 6
• 1 . 企業會計基準 (GAAP) 理論 = 6
• 2 . 호텔會計基準의 體系定立 및 接近方法 = 8
• 第2節 호텔會計의 機能 및 特殊性 = 12
• 1 . 호텔會計의 機能 = 12
• 2 . 호텔會計處理의 特殊性 = 14
• 第3章 호텔會計制度의 比較·分析과 問題點 = 16
• 第1節 호텔會計制度의 發展過程 = 16
• 1 . 美國의 事例 = 16
• 2 . 韓國의 事例 = 17
• 3 . 統一호텔會計制度의 定義 = 20
• 第2節 韓國 호텔會計制度의 現況과 問題點 = 21
• 1 . 호텔會計制度의 現況 = 21
• 2 . 호텔會計制度上의 問題點 = 25
• 第1節 美國과 韓國의 호텔會計制度의 比較 = 31
• 1 . 美國 統一호텔會計制度의 特徵 = 31
• 2 . 韓國 호텔會計制度에 適用上의 問題點 = 35
• 3 . 損益計算書의 作成事例 比較 = 36
• 第4章 韓國 호텔會計制度의 統一化 方案 = 56
• 第1節 統一會計制度의 定着化 方案 = 56
• 1 . 호텔會計處理基準制定의 必要性 = 56
• 2 . 호텔會計處理基準制定의 期待效果 = 58
• 3 . 호텔會計處理基準의 制定節次 = 59
• 第2節 貸借對照表와 計定科目 分類 = 60
• 1 . 意義 및 作成基準 = 60
• 2 . 資産에 관한 分類 = 61
• 3 . 負債 및 資本에 관한 分類 = 68
• 第3節 主要營業部門의 損益明細書 = 68
• 1 . 客室部門의 損益明細書 = 68
• 2 . 食飮料部門의 損益明細書 = 74
• 3 . 其他 營業部門의 損益明細書 = 80
• 第4節 一般管理部門의 損益明細書 = 85
• 1 . 一般管理費의 損益明細書 = 85
• 2 . 販賣促進費의 損益明細書 = 89
• 3 . 動力費의 損益明細書 = 90
• 4 . 管理維持費의 損益明細書 = 92
• 5 . 固定費의 損益明細書 = 93
• 6 . 其他 損益計定의 會計處理 = 94
• 第5節 奉仕料의 會計處理 = 95
• 第5章 結論 = 97
• 參考文獻 = 99
• ABSTRACT = 101